27 C.F.R. § 479.81

Current through November 30, 2024
Section 479.81 - Scope of tax

Except as otherwise provided in this part, each transfer of a firearm in the United States is subject to a tax to be represented by an adhesive stamp of the proper denomination bearing the words "National Firearms Act" to be affixed to the Form 4 (Firearms), Application for Transfer and Registration of Firearm, as provided in this subpart.

27 C.F.R. § 479.81